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Mark D. SheldonAssistant Professor of AccountingJohn Carroll UniversityBoler College of BusinessKramer School of Accountancy and Information SciencesBruening Hall, BR-6University Heights, Ohio 44118Email: msheldon@jcu.eduPhone: (216) 397-4299EDUCATIONVirginia Tech, Blacksburg, VAPh.D. in Business, Accounting and Information SystemsMay 2016Miami University, Oxford, OHMaster of AccountancyAugust 2006Miami University, Oxford, OHMay 2005Bachelor of Science, Accounting (Minor: Management Information Systems)RESEARCH AND TEACHING INTERESTSResearchBehavioral audit, corporate social responsibility (“CSR”) reporting, third party assuranceservices, judgment and decision-making using audited information, codes of professionalconduct, blockchainTeachingAccounting Information Systems, Managerial Accounting, Financial AccountingPROFESSIONAL EXPERIENCEPricewaterhouseCoopers LLP, Cleveland, Ohio - 2006 to 2012Manager, Risk Assurance - 2012Senior Associate, Risk Assurance - 2009 to 2012Associate, Systems and Process Assurance - 2006 to 2009PROFESSIONAL CERTIFICATIONSCertified Public Accountant, State of Ohio – 2008 to presentCertified Information Systems Auditor – 2009 to present1
TEACHINGVirginia TechFull-instruction responsibilities for the following courses:ACIS 2115, Principles of Financial Accounting* Fall 2012 (2 sections): Rated 4.88/5.0 and 4.72/5.0 Spring 2013 (2 sections): Rated 4.91/5.0 and 4.79/5.0ACIS 1504, Introduction to Business Information Systems* Summer 2013 (1 section): Rated 4.91/5.0ACIS 2116, Principles of Managerial Accounting** Fall 2014 (2 sections) Spring 2015 (2 sections)* “Overall rating for the instructor” on a scale of 1 (unsatisfactory) to 5 (excellent)** “Overall rating for the instructor” no longer on evaluations; full report available uponrequestJohn Carroll UniversityAC 201, Principles of Accounting I*** Fall 2016 (2 sections): Rated 4.50/5.0 and 4.48/5.0 Fall 2017 (2 sections): Rated 4.61/5.0 and 4.04/5.0 Fall 2018 (2 sections): Rated 4.76/5.0 and 4.72/5.0 Spring 2019 (2 sections): Rated 5.0/5.0 and 4.83/5.0AC 202, Principles of Accounting II*** Spring 2017 (2 sections): Rated 4.53/5.0 and 4.47/5.0 Spring 2018 (2 sections): Rated 4.54/5.0 and 4.58/5.0AC 341, Accounting Information Systems*** Fall 2016 (1 section): Rated 4.97/5.0 Spring 2017 (1 section): Rated 4.62/5.0 Fall 2017 (1 section): Rated 4.42/5.0 Spring 2018 (1 section): Rated 4.67/5.0 Fall 2018 (1 section): Rated 4.63/5.0 Spring 2019 (1 section): Rated 4.88/5.0*** “Overall, the instructor was effective as a teacher” on a scale of 1 (strongly disagree) to5 (strongly agree)ACADEMIC RESEARCHPublicationsJenkins, J. G., V. Popova, and M. D. Sheldon. 2018. In support of public or private interests? Anexamination of sanctions imposed under the AICPA Code of Professional Conduct.Journal of Business Ethics, 152 (2), 523-549. (DOI 10.1007/s10551-016-3308-2)Sheldon, M. D. 2018. Using blockchain to aggregate and share misconduct issues across theaccounting profession. Current Issues in Auditing, 12 (2), A27 – A35. (DOI 10.2308/ciia52184)2
Sheldon, M. D. 2019. A primer for information technology general control considerations on aprivate and permissioned blockchain audit. Current Issues in Auditing, 13 (1), A15 –A29. (DOI 10.2308/ciia-52356)Choi, A., K. Schuele, M. D. Sheldon, and M. Webinger. 2019. Examining the use of accountinginformation in planned careers: A group project to more fully engage students inintroductory accounting courses. The Accounting Educators’ Journal. Forthcoming.Sheldon, M. D., and J. G. Jenkins. 2019. The influence of firm performance and (level of)assurance on the believability of management’s environmental report. Accounting,Auditing & Accountability Journal. Forthcoming. (DOI 10.1108/AAAJ-11-2018-3726)Working PapersJenkins, J. G., V. Popova, and M. D. Sheldon. 2019. Monitoring the accounting profession underthe AICPA Code of Professional Conduct: An analysis of state board of accountancyparticipation. Working paper, Auburn University / Kennesaw State University / JohnCarroll University.Sheldon, M. D., S. Bhattacharjee, and R. Barkhi. 2019. The impact of persuasive response orderand consistency when service providers address auditor-identified internal controlfailures in SOC2 reports. Working paper, John Carroll University / Virginia Tech.Sheldon, M. D. 2019. The blockchain oracle problem and the accounting profession. Workingpaper, John Carroll University.Works in ProcessWhen performance targets backfire: The impact of introducing voluntary non-financial targets(with V. Popova and I. Twardus)RESEARCH PRESENTATIONSThe influence of firm performance and (level of) assurance on the believability of management’senvironmental report2018: AAA Annual Meeting, Washington, D.C.2015: American University, Washington, D.C.2015: John Carroll University, University Heights, OHExamining the use of accounting information in planned careers: A group project to more fullyengage students in introductory accounting courses.2018: AAA Annual Meeting, Washington, D.C. (co-presented with K. Schuele)The impact of persuasive responses when service organizations address auditor-identifiedinternal control failures in SOC2 reports2018: John Carroll University, University Heights, OH2014: Virginia Tech, Blacksburg, VAMonitoring the accounting profession under the AICPA Code of Professional Conduct: Ananalysis of state board of accountancy participation2017: AAA Ethics Research Symposium, San Diego, CA2017: AAA Annual Meeting, San Diego, CA3
2016: Kennesaw State University Auditing Symposium, Kennesaw, GA (V. Popova)2016: Kennesaw State University, Kennesaw, GA (V. Popova)2015: Radford University, Radford, VA (V. Popova)2015: Towson University, Towson, MD (V. Popova)The AICPA Code of Professional Conduct: An examination of compliance, sanctions andmonitoring2015: AAA Annual Meeting, Chicago, ILWhen performance targets backfire: The impact of introducing voluntary non-financial targets2015: AAA Deloitte Foundation / J. Michael Cook Doctoral Consortium, Westlake, TXSERVICEAd-hoc reviewer – AAA Annual Meetings (2018, 2019)Ad-hoc reviewer – Current Issues in AuditingAd-hoc reviewer – Behavioral Research in AccountingCONFERENCES ATTENDED2019 Marketing Artificial Intelligence Conference (MAICON), Cleveland, OH2019 Deloitte Foundation/FSA Faculty Consortium, Westlake, TX2019 Consensus (Blockchain), New York, NY2019 AAA Ohio Region Meeting, Columbus, OH2018 Blockland Solutions Conference, Cleveland, OH2018 AAA Blockchain Technology: An Emerging Issues Forum, San Francisco, CA2018 AAA Annual Meeting, Washington, D.C.2018 PwC Accounting and Tax Symposium, Washington, D.C.2018 AAA Intensive Data and Analytics Summer Workshop, Orlando, FL2018 AAA Auditing Section Midyear, Portland, OR2017 Sustainability Accounting Standards Board Conference, New York, NY2017 AAA Accounting IS Big Data Conference, Brooklyn, NY2017 AAA Annual Meeting, San Diego, CA2017 AAA Ethics Research Symposium, San Diego, CA2017 PwC Accounting and Tax Symposium, San Diego, CA2017 AAA New Faculty Consortium, Leesburg, VA2016 AAA Accounting IS Big Data Conference, San Francisco, CA2016 AAA Annual Meeting, New York, NY2016 Eighth Annual CAQ Symposium, New York, NY2016 AAA AIS Bootcamp, Chicago, IL2016 AAA Auditing Section Midyear, Scottsdale, AZ2015 AAA Rookie Camp, Miami, FL2015 AAA Annual Meeting, Chicago, IL2015 PwC Accounting and Tax Symposium, Chicago, IL2015 AAA Deloitte Foundation / J. Michael Cook Doctoral Consortium, Westlake, TX2015 Virginia Accounting Research Conference, Charlottesville, VA4
2015 AAA Auditing Section Midyear, Miami, FL2014 AAA Annual Meeting, Atlanta, GA2014 PwC Accounting and Tax Symposium, Atlanta, GA2014 AAA Auditing Section Midyear, San Antonio, TX2013 AAA Auditing Section Midyear, New Orleans, LA2011 Accounting Doctoral Scholars Conference, Chicago, ILAWARDS AND HONORSWasmer Outstanding Teaching Award, Boler College of Business, AY 2017 - 2018AAA/Deloitte/J. Michael Cook Doctoral Consortium, Summer, 2015John E. Peterson, Jr. & Mary Jane C. Peterson Ph.D. Fellowship, Spring, 2015Dr. Ronald J. Patten Scholarship, Spring, 2014Ernest J. Pavlock Scholarship, Spring, 2014Virginia Tech Favorite Faculty Recognition, Spring, 2013Pauline L. Corn Scholarship, Spring, 2013Accounting Doctoral Scholars recipient for programs beginning Fall, 2012PROFESSIONAL MEMBERSHIPSAmerican Accounting AssociationAmerican Institute of Certified Public AccountantsOhio Society of Certified Public AccountantsInformation Systems Audit and Control Association (now commonly referred to as “ISACA”)5
4 2016: Kennesaw State University Auditing Symposium, Kennesaw, GA (V. Popova) 2016: Kennesaw State University, Kennesaw, GA (V. Popova) 2015: Radford University, Radford, VA (V. Popova) 2015: Towson University, Towson, MD (V. Popova) The AICPA Code of Professional Conduct: An examination of compliance, sanctions and monitoring 2015: AAA Annual Meeting, Chicago, IL
